Emoluments & fees
The cost of a notarial instrument is made up of several distinct components. Here is how to tell them apart.
Regulated emoluments
Remuneration for the notary's public office, set by the cantonal tariff. It depends on the nature of the instrument and usually on the value of the transaction, and cannot be negotiated or waived.
Professional honoraria
Remuneration for advisory, drafting and coordination work outside the regulated tariff, agreed in advance as a fixed fee or on a time-spent basis.
Land registry / commercial register charges
Charges levied by the authorities for registration, deletion or amendment. The office collects them and passes them on in full.
Disbursements
Costs advanced on the client's behalf: extracts, certificates, surveyor, publications, registered mail.
Transfer duties and taxes
Depending on the transaction: cantonal transfer duties, real estate capital gains tax, stamp duties. These are owed to public authorities, not to the office.
VAT
VAT applies to professional honoraria. Emoluments for official activity and public taxes are not subject to it.
Retainer / provision
An advance requested before execution, notably to cover taxes and authority charges. It is held separately from the office's revenue and settled in the final invoice.
This overview is explanatory. The exact amount depends on the transaction and is set out in a detailed estimate before execution.
Ask for an estimate matching your situation.
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